PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION

Marian Ţaicu

Scientific Bulletin - Economic Sciences, 2014, vol. 13, issue 2, 66-77

Abstract: Progress in improving production technology requires appropriate measures to achieve an efficient management of costs. This raises the need for continuous improvement of management accounting and cost calculation. Accounting information in general, and management accounting information in particular, have gained importance in the current economic conditions, which are characterized by risk and uncertainty. The future development of management accounting and cost calculation is essential to meet the information needs of management.

Keywords: management accounting; cost calculation; prospects. (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2014
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